Theoretical aspects of management of tax risks in the Republic of Kazakhstan

The modern problems on management of the company tax risks as an integral part of the general system of the management decisionmaking are examined in the article. The need for arrangement of scientific researches, use of various methods of the tax risks mitigation at the enterprise, and development of the strategy for risk management in the form of risks forecasting is justified. Functions of tax risk are defined and the measures for their account are proposed for the purpose of tax risks mitigation. The basic principles of tax risks assessment are identified, which are connected with the concept of acceptable risk, with the threshold values of risk, and calculation of the amount of economic damage of the indicators necessary for risk management.

tax risks, assessment of tax risks, risk management, identification of risks, risk of entrepreneur, accounting risk, emergence of accounting risks, ways of risk mitigation, functions of tax risk, size of tax risk